Dominic O鈥橣laherty v The Commissioners for HM Revenue and Customs: [2013] UKUT 0161 9TCC)
Upper Tribunal Tax and Chancery decision of Judge Berner on 04 April 2013.
Read the full decision in .
Procedure 鈥� appeal out of time 鈥� whether First-tier Tribunal applied the correct approach in considering whether appellant had a reasonable excuse 鈥� discretion at large 鈥� all relevant factors and circumstances to be taken into account, including merits of the case 鈥� no requirement for exceptional circumstances.
Updates to this page
Published 1 December 2016